I guess it would all depend on the quality of the upsampling algorithm. If (slow) offline upsampling renders better results than realtime upsampling it would be useful.What's the point in storing the upsampled data. Isn't it possible to do the upsampling 'on-the-fly'. This way you can store the double amount of CD's.I am currently experimenting with software upsampling and doing sound comparisons. I’m tending towards recapturing my CD collection (currently in lossless .wmv) from the original CDs using EAC, and then storing 24 bit/96khz upsampled data on my disk (approx 1.5 Gb per CD).